Cost Accounting and Calculation
level of course unit
first cycle, Bachelor
Learning outcomes of course unit
• are familiar with the task areas and solution approaches of cost and revenue accounting and their subsystems (cost category accounting, cost center accounting and cost object controlling).
• are familiar with essential business target figures and their respective calculating methods.
• are able to understand, differentiate and transfer (BÜB) the terms: deposit and disbursement, income and expenditure, revenue and expenditure, benefits and costs.
• are familiar with the four main principles of cost allocation and are able to explain them.
• are able to explain the organizational structure of cost accounting and explain the fundamentals of essential cost accounting systems.
• are familiar with the differentiation and calculation of the most important types of cost categories (cost of materials, types and composition of staff costs, imputed cost categories, etc.).
• are able to discuss and present the tasks and components of cost center accounting.
• are able to produce and interpret (simple) cost accounting.
• are familiar with the tasks and types of cost object controlling and understand the importance of activity-based costing.
• are able to apply different types of calculation (cost-plus pricing and product costing with activity units).
• are able to calculate simple projects and hourly rates for staff.
• are able to differentiate full costing and marginal costing.
• understand the principle of direct costing and are able to apply single and multiple direct costing.
prerequisites and co-requisites
Part A: Fundamentals of cost accounting and revenue accounting:
Tasks, components, subfields and systematization of accounting, contribution of (internal) accounting to business management, basic terms of cost accounting and revenue accounting, cost accounting systems.
Part B: Cost category accounting
Tasks and principles, systematization criteria for cost categories, registration of the most important cost categories: material, staff, tax, etc. definition of imputed costs
Part C: Cost center accounting
Tasks and principles, systematization criteria for cost centers, master summary sheet; distribution of common costs to cost centers, internal cost allocation, development of calculation bases
Part D: Cost object controlling and calculation:
Tasks and contents, calculation dates and calculation procedures, insight into practice and exercises
Part E: Direct costing:
Full costing versus marginal costing, fundamentals of direct costing, single and multiple direct costing, important types of marginal costing
recommended or required reading
Mayr, A. (2012): Grundlagen der finanziellen Unternehmensführung, Band 2: Kosten- und Leistungsrechnung. 2. Aufl., Wien: Linde.
Friedl, G.; Hofmann, C.; Pedell, B. (2010): Kostenrechnung: Eine entscheidungsorientierte Einführung. München: Vahlen.
Heinhold, M. (2010): Kosten- und Erfolgsrechnung in Fallbeispielen. 5. Aufl., Stuttgart: UTB für Wissenschaft.
Lingnau, V.; Hoitsch, H.-J. (2007): Kosten- und Erlösrechnung: Eine controllingorientierte Einführung. 6. Aufl., Frankfurt / Main, New York: Springer.
Haberstock, L., Breithecker, V. (2008): Kostenrechnung I: Einführung mit Fragen, Aufgaben, einer Fallstudie und Lösungen. 13. Aufl., Berlin: Erich Schmidt.
assessment methods and criteria
language of instruction
number of ECTS credits allocated
planned learning activities and teaching methods
Lecture, group work, presentation and task discussion
semester/trimester when the course unit is delivered
name of lecturer(s)
Dipl.-Wirtsch.-Ing. (FH) Michael Sieberer_nbl
year of study
2.year of studies
recommended optional program components
course unit code
type of course unit
mode of delivery